IIS7 does not natively support .htaccess files. While there are
add-ons that can add this support, you can also import htaccess
rules into IIS to use CakePHP’s native rewrites. To do this, follow
these steps:

1. Create a new file in your CakePHP root folder, called Web.config.
/site/wwwroot/ or /site/wwwroot/cakefolder/ or outside of your app directory